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2023-06-01T19:50:44Z2023-06-01T19:50:44Z202111; 4http://hdl.handle.net/1843/54332https://orcid.org/0000-0001-8958-8725https://orcid.org/0000-0002-6784-8677As inovações e o avanço tecnológico trouxeram a modernização do trabalho, permitindo novas possibilidades de utilização e aplicação da tecnologia desenvolvida em diversas áreas profissionais, exemplo disso são as possibilidades de aplicabilidade da tecnologia blockchain. Nesse contexto, este estudo tem como objetivo verificar a percepção de contadores e de estudantes de Ciências Contábeis a respeito da aplicabilidade da blockchain na contabilidade. Para isso, foi realizada uma pesquisa descritiva, seguindo uma abordagem quantitativa com a aplicação de questionários. Os principais resultados obtidos, por meio de 62 questionários respondidos, apontam que os respondentes acreditam que a blockchain é capaz de gerar mudanças e melhorias para as informações contábeis, impactando principalmente as áreas financeira e de auditoria. A maior parte dos respondentes qualifica a tecnologia como importante, contudo, a falta de capacitação profissional e os custos para a implementação da blockchain constituem-se como os principais desafios para a implementação e para a adoção da tecnologia nas empresas. Realizar este estudo promove entre contadores e estudantes atuantes no mercado de trabalho o debate para uma maior aplicação da tecnologia como ferramenta de trabalho no dia a dia do profissional contábil.Innovations and technological advances brought the modernization of work, allowing new possibilities for the use and application of technology developed in various professional areas, an example of which are the possibilities of applicability of blockchain technology. In this context, this study aims to verify the perception of accountants and students of Accounting Sciences regarding the applicability of blockchain in accounting. For this, a descriptive research was carried out, following a quantitative approach with the application of questionnaires. The main results obtained, through 62 completed questionnaires, point out that respondents believe that blockchain is capable of generating changes and improvements to accounting information, mainly impacting the financial and auditing areas. Most respondents qualify the technology as important, however, the lack of professional training and the costs for implementing blockchain are the main challenges for the implementation and adoption of technology in companies. Carrying out this study promotes a debate among accountants and students working in the labor market for a greater application of technology as a working tool in the day-to-day work of accounting professionals.porUniversidade Federal de Minas GeraisUFMGBrasilEBA - ESCOLA DE BELAS ARTESFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISCongresso UFSC de Controladoria e Finanças; UFSC International Accounting CongressContabilidade - Inovações tecnológicasContabilidade - Processamento de dadosBlockchains (Base de dados)TecnologiaBlockchainContabilidadeA percepção de contadores e de estudantes de ciências contábeis de Belo Horizonte quanto à aplicabilidade da tecnologia blockchain na contabilidadeThe perception of accountants and students of accounting sciences in Belo Horizonte regarding the applicability of blockchain technology in accountinginfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/conferenceObjecthttps://daankrug.github.io/ccn-ufsc-cdn/11CCF/index.html?Cassiano Galvão TorresBruna Camargos AvelinoFernando Rocha PereiraRenato Queiroz de Paulaapplication/pdfinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/54332/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALA percepção de contadores e de estudantes de ciências contábeis de Belo Horizonte quanto à aplicabilidade da tecnologia blockchain na contabilidade.pdfA percepção de contadores e de estudantes de ciências contábeis de Belo Horizonte quanto à aplicabilidade da tecnologia blockchain na contabilidade.pdfapplication/pdf354880https://repositorio.ufmg.br/bitstream/1843/54332/2/A%20percep%c3%a7%c3%a3o%20de%20contadores%20e%20de%20estudantes%20de%20ci%c3%aancias%20cont%c3%a1beis%20de%20Belo%20Horizonte%20quanto%20%c3%a0%20aplicabilidade%20da%20tecnologia%20blockchain%20na%20contabilidade.pdf7c889a2882af7d1ad6a1989a26d40e5dMD521843/543322023-06-01 16:50:44.346oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2023-06-01T19:50:44Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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